Accounting professionals must understand the difference between NPV vs PV. While these two concepts are closely related, they serve different purposes and help answer different financial questions. In Excel, both PV (Present Value) and NPV (Net Present Value) are built-in financial functions that simplify complex calculations and support better business decision-making. Whether you're an accounting professional, finance student, CPA candidate, or business analyst, knowing when and how to use each function can improve the accuracy of your financial analyses. 

To become a Certified Internal Auditor® (CIA®) and grow your internal audit career, you have to pass the CIA Exam: the three-part test that covers the standards you need to understand to provide high-value internal audit services.

When you decided to take the CPA Exam, you started by scheduling your exam section and building a study plan. The first few weeks went well, but then somewhere you got off track. Work got busy, a family obligation came up, or you simply needed a night off, and you missed a day. Then another. Now the study schedule you built with such optimism feels out of reach, and you're wondering whether you should cancel your exam date altogether.

With CPA Exam pass rates hovering around 50%, it's clear that the exam is difficult. But, a practical study schedule and the right exam prep resources and materials can make it a lot easier. With so many CPA course options available, how do you know which is the right one to pick? To help you make the right decision, we're breaking down what to look for in the best CPA Exam review to give you the best chance of success. 

If you’re exploring the CPA career path, you’re likely looking into different resources for CPA Exam Review. As the most trusted CPA Exam Review provider, Becker’s ultimate goal is to help students pass the CPA Exam with flying colors - or, to get Exam Day ReadySM.

Is student loan forgiveness taxable? For four years, the answer to this question was a reassuring "usually not." That's no longer true. As of January 1, 2026, most federal student loan forgiveness is once again treated as taxable income. This comes as a sharp reversal that catches many clients off guard, especially those who spent years working toward income-driven repayment (IDR) forgiveness under the old rules.Here's what changed, who's still protected, and how to help clients plan for it.

When a client needs specific answers about their financial data, but doesn't need (or want) a full audit, agreed-upon procedures engagements are often exactly the right tool. They're flexible, targeted, and cost-efficient. But like any attestation engagement, they come with a defined structure that practitioners must understand before stepping in. 

In 2026, the Institute of Management Accountants (IMA) changed a major component of the CMA Exam to become a Certified Management Accountant (CMA). Before the change, the CMA Exam consisted of a combination of multiple-choice questions and essays; post-transition, the essays were completely replaced with a new question format: case-based questions (CBQs). 

CMA holders leverage their expertise in strategic planning to add value to any business, and are consistently in demand in corporate finance and accounting leadership roles. Most CMA holders earn the credential well after their four-year degree, but can you become a CMA in college? And are there benefits to beginning your CMA Exam prep before you graduate? Find out. 

Read up on everything you need to know about requirements for CMA before you start.